Sec. 1.584-5 Returns of banks with respect to common trust funds.
For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.
[Adopted by T.D. 6188, 21 FR 5001, July 6, 1956; republished by T.D. 6500, 25 FR 11737, Nov. 26, 1960.]